管理会计4新.ppt

Chapter Four;Similarities Between Job-Order and Process Costing;Differences Between Job-Order and Process Costing;Process costing is used for products that are: a. Different and produced continuously. b. Similar and produced continuously. c. Individual units produced to customer specifications. d. Purchased from vendors.;Processing Departments;Production Process of Coca-cola;Learning Objective 1;Comparing Job-Orderand Process Costing;Comparing Job-Orderand Process Costing;Comparing Job-Orderand Process Costing;T-Account and Journal Entry Views of Cost Flows; Raw Materials;Proces